set serveroutput on size 1000000;
set linesize 120;
set pagesize 50000;
set term on;
set feedback off;
set echo off;
set verify off;
spool buildDDLuser.sql;

declare
  vDynamicSQL varchar2(2000);
begin

  vDynamicSQL := 'create user user1 identified by "lax4g!VCdm"' || chr(10) ||
                 'default tablespace user '|| chr(10) ||
                 'temporary tablespace temp ' || chr(10) ||
                 'account unlock password expire;';

  dbms_output.put_line(vDynamicSQL);

end;
/

spool off;

Connected to:
Oracle Database 12c Enterprise Edition Release 12.1.0.2.0 - 64bit Production
With the Partitioning, Automatic Storage Management, OLAP, Advanced Analytics
and Real Application Testing options

SQL> @sampleDDLuser.sql;
create user user1 identified by "lax4g!VCdm"
default tablespace user
temporary tablespace temp
account unlock password
expire;
SQL>

SQL> @sampleDDLuser.sql;
create user user1 identified by "lax4g!VCdm"
default tablespace user
temporary tablespace temp
account unlock password expire;
SQL>